Minn. Stat. § 424.01
If it employs for compensation one or more regular full-time paid firefighters who are eligible for membership in the relief association pursuant to law, the fire department of a city of the second class in this state which was so classified on or before August 1, 1975 shall maintain a firefighters' relief association which shall be incorporated under the laws of the state. All second class city firefighters' relief associations shall have perpetual corporate existence.